Answer

1. F

   Facts

   Rule 138(14) exempts certain goods and movements. These include goods moved by non-motorised conveyance, certain goods from port or airport to customs stations, and goods listed in the annexure such as specified household goods, currency and jewellery. Goods exempt from GST in the notification are also excluded.

2. P

   Provisions and law

   • Rule 138(14), CGST Rules 2017Lists cases where no e-way bill is required
   • Rule 138, CGST Rules 2017E-way bill in EWB-01 is required for movement of goods of consignment value above Rs 50,000, with Part A and Part B
3. A

   Analysis

   Example: a vegetable vendor moving fresh vegetables worth Rs 80,000 does not need an e-way bill because the goods are exempt from GST. A farmer moving goods on a bullock cart is covered by the non-motorised conveyance exemption. Do not assume: check your HSN against the annexure and notifications before skipping it.

4. C

   Conclusion

   1. 1Check whether your goods are exempt from GST
   2. 2Check the Rule 138(14) list and annexure
   3. 3Check the mode of transport
   4. 4Carry invoice or challan even when exempt

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.